9911796707
TMI Blog2017 (8) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... redit in order to avail the exemption - Held that: - the exemption is not available if the assessee availed the cenvat credit during the period for which exemption under the notification is availed of - As per the facts revealed from the ST.3 Return and the extract submitted by the appellant. It is clear that the appellant have not availed the cenvat credit in respect of input service or capital g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the wrong footing that the appellant have availed cenvat credit. No evidence was adduced to establish the allegation that the appellant have availed the cenvat credit. On the contrary the appellant have submitting ST-3 returns and for the entire period of April 2010 to 31.3.2011 no credit was availed on inputs, capital goods and input services. Therefore the entire basis of the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit is for a particular period during which the exemption is claimed for this reason also the exemption was very much available to the appellant. 3. Shri A.B. Kulgod, the Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides, we find that the dispute to be resolved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the above condition the exemption is not available if the assessee availed the cenvat credit during the period for which exemption under the notification is availed of. As per the facts revealed from the ST.3 Return and the extract submitted by the appellant. It is clear that the appellant have not availed the cenvat credit in respect of input service or capital goods during the period 2010-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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